61.assessed level of material misstatement risk 重大错报风险的评估水平 U0!^m1U:
62.simall business 小规模企业 GJ.kkTMT
63.accounting system 会计系统 {qJHL;mP:8
64.test of control 控制测试 z|Hy>|+
65.walk-through test 穿行测试 n9N#&Q"7m
66.communication 沟通 mx:J>SPA8
67.flow chart 流程图 =U=e?AOG2
68.reperformance of internal control 重新执行 |if~i;VKL
69.audit evidence 审计证据 B>{|'z?%>
70.substantive procedures 实质性程序 bELIRM9
71.assertions 认定 MV%
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72.esistence 存在 kA;xAb+U3
73.occurrence 发生 e 4 p*51ra
74.completeness 完整性 YCir Oge
75.rights and obligations 权利和义务 F_ ,L2J
76.valuation and allocation 计价和分摊 VfQMFb',o
77.cutoff 截止 N>Vacc_[
78.accuracy 准确性 c Bg,k[,
79.classification 分类 av'd%LZP
80.inspection 检查 zJz82jMm
81.supervision of counting 监盘 hO5K\QnRL
82.observation 观察 V"w`!
83.confirmation 函证 SPfD2%jjC
84.computation 计算 LDT'FwMjy
85.analytical procedures 分析程序 #> 7')G
86.vouch 核对 k&MlQ2'!<
87.trace 追查 b`(yu.{Jn
88.audit sampling 审计抽样 7(
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89.error 误差 L2[Ei|9_
90.expected error 预期误差 A/ 7r:yO
91.population 总体 >{phyByI
92.sampling risk 抽样风险 JZs|~@
93.non- sampling risk 非抽样风险 Es.toOH$S
94.sampling unit 抽样单位 )?!vJb"
95.statistical sampling 统计抽样 (eCF>Wh^m
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 Y&oP>n! ei
98.the risk of over reliance 信赖过度风险 4w;rl(s
99.the risk of incorrect rejection 误拒风险 3I'M6WA
100. the risk of incorrect acceptance 误受风险 :5TXA
101.working trial balance 试算平衡表 ,:0Q1~8
102.index and cross-referencing 索引和交叉索引 ${jA+L<J
103.cash receipt 现金收入 @ChN_gd3!
104.cash disbursement 现金支出 \e`6=Q%
105.bank statement 银行对账单 kS@9c _3S
106.bank reconciliation 银行存款余额调节表 2E@C0Ha L
107.balance sheet date 资产负债表日 =fKhXd
108.net realizable value 可变现净值 WE+sFaKq-
109.storeroom 仓库 ;FV~q{
110.sale invoice 销售发票 _7-"VoX
111.price list 价目表 n/KI"qa]9
112.positive confirmation request 积极式询证函 g_rA_~dh
113.negative confirmation request 消极式询证函 8L]gQ g
114.purchase requisition 请购单 &Iv\jhq
115.receiving report 验收报告 D)H?=G
116.gross margin 毛利 j\XX:uU
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117.manufacturing overhead 制造费用
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118.material requisition 领料单 G=
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119.inventory-taking 存货盘点
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120.bond certificate 债券 #Pb7EL#c
121.stock certificate 股票 3Ew"[FUs
122.audit report 审计报告 xHM&csL
123.entity 被审计单位 sYAG,r>h
124.addressee of the audit report 审计报告的收件人 lU&`r:1>_
125.unqualified opinion 无保留意见 yDCooX0
126.qualified opinion 保留意见 r6O7&Me<
127.disclaimer of opinion 无法表示意见 @&~OB/7B:
128.adverse opinion 否定意见